The implications of artificial intelligence applications on the auditing and accounting professions

Abstract

The study aimed to know the repercussions of artificial intelligence applications on the professions of review and accounting and their role in improving the performance of economic institutions in Libya through the opinions of those interested in the future of the accounting and review profession in light of the techniques of artificial intelligence, and to achieve this goal, research questions, formulation of hypotheses and review of literature related to the subject, In order to collect the data needed for this study, a 5 -point likirt questionnaire is designed on accountants and auditors. To test the study hypotheses, a set of statistical methods were used that were used to serve the preparation of a field study with the aim of achieving research purposes. This study resulted in a set of results, the most important of which was that artificial intelligence has a positive impact on the accounting profession, as the study showed a statistical relationship between the use of intelligence applications And artificial and between the strategy of the accounting and auditing profession, and it has been concluded that the accounting profession must adopt the use of artificial intelligence and its integration in maximizing professional production, contrary to the feeling that it will undertake the work of the accountant.